Legal Opinion
Wagenknecht v. United States
Court of Appeals for the Sixth Circuit
Decided December 6, 2007No. 06-4161PublishedCited by 7 opinions
1Opinion of the Court
OPINION
VAN TATENHOVE, District Judge.
On March 30, 2006, Carl R. Wagenk-necht, Jr., (“Wagenknecht”) filed a complaint alleging a wrongful determination and levy on the part of the Internal Revenue Service (“IRS”) and seeking a redeter-mination of the decision. On May 30, 2006, the district court sua sponte dismissed the portion of the complaint challenging the income tax levies for lack of subject matter jurisdiction. Pursuant to I.R.C. § 6330(d)(1)(B), the court’s subsequent dismissal included a thirty (30) day period in which Wagenknecht could refile with the tax court the dismissed portion…
2Cases cited16 opinions
- Haines v. KernerSupreme Court of the United States · 1972
- Stump v. SparkmanSupreme Court of the United States · 1978
- Bradley v. FisherSupreme Court of the United States · 1872
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Callahan v. Comm'rUnited States Tax Court · 2008
- Wagenknecht v. United StatesCourt of Appeals for the Sixth Circuit · 2008
- Munaco v. United StatesCourt of Appeals for the Sixth Circuit · 2008
- Callahan v. Comm'rUnited States Tax Court · 2008
- Dudley Joseph Callahan and Myrna Dupuy Callahan v. CommissionerUnited States Tax Court · 2008
2 more not listed; retrieve them via the Exa API.